TMI Blog2014 (4) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee before the DIT(E) - Any application/representation etc., whether maintainable or not maintainable, can be filed before him in writing and not orally – the assessee has taken a false plea of filing any such representation - Though the period of delay is 49 days only but the assessee should have come with clean hands before the Tribunal with a reasonable explanation as to what prevented it from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) [(hereinafter referred to as DIT(E)] dated 31.01.13 rejecting the application of the assessee for grant of approval under section 80G(5)(vi) of the Income Tax Act (hereinafter referred to as the Act). The appeal is time barred by 49 days. The assessee has filed an application for condonation of delay of the above period. 2. Heard on the application of the assessee for condonation of delay as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(E), hence the assessee had represented before the ld. DIT(E) for reconsideration of the matter on merits. The assessee was asked to produce any copy or evidence of any representation which allegedly was filed by the assessee before the ld. DIT(E). However, the ld. A.R. of the assessee fairly admitted that there was no evidence with the assessee to show that any such representation/application wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has taken a false plea and has not come to this Tribunal with clean hands and thus does not deserve any leniency in this respect. Even on merits, the assessee has no case. The ld. A.R. has contended that the application of the assessee for grant of approval under section 80G(5)(vi) has been rejected by the ld. DIT(E) for want of presence of the assessee. 4. However, a perusal of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s replied that no such details are available with him. He has also failed to explain as to which of the finding arrived at by the ld. DIT(E) was wrong or not justified. Even no details or documents have been produced before us in support of the claim of the assessee trust. Even no copy of objects of the trust has been furnished before us despite a specific query by us in this respect. Under such c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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